Role in Sustainability Reporting

• They are comprised of standard setters and organisations at national and international levels that set the structure, content, reporting principles and standards for sustainability reporting. [21]

• Example-

  • GRI Standards
    • They are a set of standards developed by the Global Reporting Initiative which enables organizations to publicly report the impacts of their activities in a structured way that is transparent to stakeholders and other interested parties. [39]

• A few examples of such organisations

  • Sustainability focused
    • GRI (Global Reporting Initiative) ****
    • CDP (Carbon Disclosure Project)
    • SASB (Sustainability Accounting Standards Board)
  • Other corporate reporting
    • ISO (International Standards Organization)
    • IIRC (International Integrated Reporting Council)

  Note: Currently**,** both the Integrated Reporting Framework and SASB Standards are part of the IFRS Foundation.

Check out NGOs, Think Tanks and Accountability Groups

Check out SDGs